| AGRICULTURE, FORESTRY AND FISHING: |
| Poultry farming for breeding, eggs and meat: |
| Cages (for egg layers) | 20 years | 10.00% | 5.00% | 1 Jan 2007 |
| Egg belt systems (under cage/nest housing) (including belts, rollers, tensioners and drive units) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Manure belt systems (under cage/nest housing) (including polypropylene belts, scrapers, rollers, tensioners and drive units) | 15 years | 13.33% | 6.67% | 1 Jan 2007 |
| Aquaculture: |
| Sea cages (incorporating rings, nets, ropes, anchors, weights and stanchions) | 10 years | 20.00% | 10.00% | 1 Jul 2007 |
| MANUFACTURING: |
| Cured meat and smallgoods manufacturing: |
| Ancillary assets: |
| Cages, stillages and trolleys (stainless steel) | 15 years | 13.33% | 6.67% | 1 Jul 2016 |
| Dairy product manufacturing: |
| Ancillary and support assets: |
| Cages (including cardboard cages and pallet cages) | 10 years | 20.00% | 10.00% | 1 Jul 2016 |
| Fruit and vegetable processing: |
| Fruit juice and fruit juice drink manufacturing assets: |
| Support assets: |
| Bins, cages and hoppers | 20 years | 10.00% | 5.00% | 1 Jul 2010 |
| Concrete product manufacturing: |
| Prefabricated concrete product manufacturing assets: |
| Pipe manufacturing assets: |
| Cage machines | 20 years | 10.00% | 5.00% | 1 Jul 2013 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| Support assets: |
| Tunnel guarding (including safety cages) | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| RETAIL TRADE: |
| Motor vehicle tyre or tube retailing: |
| Tyre inflation cages | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Supermarket and grocery stores: |
| Support and other assets: |
| Trolleys, stock type (including roll cages, platform trolleys, etc) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| TRANSPORT, POSTAL AND WAREHOUSING: |
| Courier pick-up and delivery services: |
| Materials handling equipment: |
| Trolleys, freight barrows, cages and bins | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Other warehousing and storage services: |
| Warehouse and distribution centre equipment and machines: |
| Forklift attachments: |
| Cages | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Roll cages | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES: |
| Veterinary services: |
| Veterinarians' assets: |
| Animal cages: |
| Fibreglass, plastic and polyethylene (PE) cages | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Stainless steel cages | 20 years | 10.00% | 5.00% | 1 Jan 2004 |
| HEALTH CARE AND SOCIAL ASSISTANCE: |
| Child care services: |
| Play area assets: |
| Pet
enclosures and structures, freestanding (including bird aviaries,
chicken coops, fish tanks, guinea pig cages and rabbit hutches) | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| ARTS AND RECREATION SERVICES: |
| Nature reserves and conservation parks operation: |
| Parks and gardens: |
| Lion parks: |
| Animal cages and sheds | 20 years | 10.00% | 5.00% | 1 Jan 2001 |
| Casino operations: |
| Count and cage assets: |
| Coin scales | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Counterfeit detectors | 8 years | 25.00% | 12.50% | 1 Jul 2022 |
| Note counters/sorters/verifiers | 6 years | 33.33% | 16.67% | 1 Jul 2022 |
| Trolleys | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| OTHER SERVICES: |
| Automotive repair and maintenance: |
| Automotive and heavy vehicle repair and maintenance assets: |
| Tyre inflation cages | 10 years | 20.00% | 10.00% | 1 Jul 2011 |